Audit 9062

FY End
2023-06-30
Total Expended
$8.98M
Findings
20
Programs
15
Organization: Barton County Community College (KS)
Year: 2023 Accepted: 2024-01-02
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
7054 2023-001 Significant Deficiency - L
7055 2023-001 Significant Deficiency Yes L
7056 2023-001 Significant Deficiency Yes L
7057 2023-002 Significant Deficiency - N
7058 2023-002 Significant Deficiency - N
7059 2023-003 Significant Deficiency - N
7060 2023-003 Significant Deficiency - N
7061 2023-003 Significant Deficiency - N
7062 2023-004 Significant Deficiency - N
7063 2023-004 Significant Deficiency - N
583496 2023-001 Significant Deficiency - L
583497 2023-001 Significant Deficiency Yes L
583498 2023-001 Significant Deficiency Yes L
583499 2023-002 Significant Deficiency - N
583500 2023-002 Significant Deficiency - N
583501 2023-003 Significant Deficiency - N
583502 2023-003 Significant Deficiency - N
583503 2023-003 Significant Deficiency - N
583504 2023-004 Significant Deficiency - N
583505 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $3.59M Yes 3
84.268 Federal Direct Student Loans $3.04M Yes 3
84.042 Trio_student Support Services $386,470 Yes 1
84.066 Trio_educational Opportunity Centers $327,936 Yes 0
84.047 Trio_upward Bound $286,545 Yes 1
93.575 Child Care and Development Block Grant $187,600 - 0
84.002 Adult Education - Basic Grants to States $140,846 - 0
84.425 Education Stabilization Fund $71,097 - 0
84.007 Federal Supplemental Educational Opportunity Grants $66,500 Yes 1
94.002 Retired and Senior Volunteer Program $55,835 - 0
47.076 Education and Human Resources $39,892 - 0
84.048 Career and Technical Education -- Basic Grants to States $39,771 - 0
84.033 Federal Work-Study Program $33,408 Yes 0
10.559 Summer Food Service Program for Children $3,338 - 0
94.003 State Commissions $2,100 - 0

Contacts

Name Title Type
MEBMCTQL2CS3 Mark Dean Auditee
6207929235 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Barton County Community College and is presented on the accrual basis of accounting; therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Federal Direct Student Loans is a program where a student or student’s parent applies for a federal loan. When the loan is approved, the money is transferred to a bank account in Barton County Community College’s name, but the loan funds are designated for the individual student. Total new loans made to eligible students and/or students’ parents pursuant to this program totaled $3,041,850 for the year ended June 30, 2023.

Finding Details

Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Context Of the 60 participants tested for reporting items within the APR, one had an incorrect first enrollment date, one had an incorrect date of first project service, one had an incorrect college grade level (entry into project), three had an incorrect eligibility status (at time of initial selection), one had an incorrect at risk: low grade point average (at time of initial selection), and two had an incorrect at risk: pre-algebra or algebra course not successfully completed by beginning of 10th grade (at time of initial selection). None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause Attributes were entered incorrectly as a result of human error. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Context Of the 60 participants tested for reporting items within the APR, one had an incorrect first enrollment date, one had an incorrect date of first project service, one had an incorrect college grade level (entry into project), three had an incorrect eligibility status (at time of initial selection), one had an incorrect at risk: low grade point average (at time of initial selection), and two had an incorrect at risk: pre-algebra or algebra course not successfully completed by beginning of 10th grade (at time of initial selection). None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause Attributes were entered incorrectly as a result of human error. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Context Of the 60 participants tested for reporting items within the APR, one had an incorrect first enrollment date, one had an incorrect date of first project service, one had an incorrect college grade level (entry into project), three had an incorrect eligibility status (at time of initial selection), one had an incorrect at risk: low grade point average (at time of initial selection), and two had an incorrect at risk: pre-algebra or algebra course not successfully completed by beginning of 10th grade (at time of initial selection). None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause Attributes were entered incorrectly as a result of human error. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Reporting and Special Tests and Provisions - Verification Criteria or specific requirement When a student is selected for, and completes, the verification process, their verification status code should be accurately reflected within the COD origination records. Condition During testing, we identified that five students of the 40 tested showed a status code within COD origination records that indicated that they had been selected for, and undergone, the verification process. However, upon review of their files, verification was not completed. Context For three of the students, they had an action related to their file that needed to be processed within the institution’s verification software. Upon completion of the action, the software automatically indicates that these students were “verified” and populates the “V” status. However, this is actually a file review situation. The process should end with staff removal of the verification status and appropriate update of the verification code. For two of the students, the staff member working on their file accidentally opened the 2022-2023 ISIR when they intended to work on a review of the 2023-2024 ISIR. The staff member recognized their error, but they did not get all fields corrected. Cause Turnover within the student financial aid department led to new employees that were unaware of the need to update the verification status code after a file review. That turnover was also responsible for employees not knowing what fields must be corrected when they mistakenly work on a student’s verification from the wrong fiscal year. Effect Students who had not undergone the verification process were reported to COD as having done so. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Reporting and Special Tests and Provisions - Verification Criteria or specific requirement When a student is selected for, and completes, the verification process, their verification status code should be accurately reflected within the COD origination records. Condition During testing, we identified that five students of the 40 tested showed a status code within COD origination records that indicated that they had been selected for, and undergone, the verification process. However, upon review of their files, verification was not completed. Context For three of the students, they had an action related to their file that needed to be processed within the institution’s verification software. Upon completion of the action, the software automatically indicates that these students were “verified” and populates the “V” status. However, this is actually a file review situation. The process should end with staff removal of the verification status and appropriate update of the verification code. For two of the students, the staff member working on their file accidentally opened the 2022-2023 ISIR when they intended to work on a review of the 2023-2024 ISIR. The staff member recognized their error, but they did not get all fields corrected. Cause Turnover within the student financial aid department led to new employees that were unaware of the need to update the verification status code after a file review. That turnover was also responsible for employees not knowing what fields must be corrected when they mistakenly work on a student’s verification from the wrong fiscal year. Effect Students who had not undergone the verification process were reported to COD as having done so. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Criteria or specific requirement When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. In order to accurately determine that amount, the institution must use the correct calendar dates related to that recipient’s program of study. Furthermore, scheduled breaks of five or more consecutive days must be excluded from the calculation. A scheduled break is considered all days between the last scheduled day of classes before a scheduled break and the first day classes resume. Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Context For students who utilized the Great Bend Face to Face academic calendar, seven break days were excluded from their calculation of aid earned. However, for both the Fall and Spring breaks, scheduled classes ended on a Friday and did not resume until the second subsequent Monday, which totals to nine break days. Two of the sixteen students tested showed this error. In addition, one student had incorrect dates used in their calculation of aid earned. Cause Turnover within the student financial aid department led to the input of the seven break days instead of the nine that had been used in prior years, and a new employee also input the incorrect academic calendar for one of the students tested. Effect Of the two students tested that showed an incorrect number of break days, using nine break days only resulted in a changed outcome for one of them. The other had completed 60% of the semester. For the other student, an additional $40 of aid should have been returned. For the student tested that showed use of an incorrect academic calendar, an additional $174 of aid should have been returned. Total estimated questioned costs when comparing the sample against the population are $1,197. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Criteria or specific requirement When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. In order to accurately determine that amount, the institution must use the correct calendar dates related to that recipient’s program of study. Furthermore, scheduled breaks of five or more consecutive days must be excluded from the calculation. A scheduled break is considered all days between the last scheduled day of classes before a scheduled break and the first day classes resume. Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Context For students who utilized the Great Bend Face to Face academic calendar, seven break days were excluded from their calculation of aid earned. However, for both the Fall and Spring breaks, scheduled classes ended on a Friday and did not resume until the second subsequent Monday, which totals to nine break days. Two of the sixteen students tested showed this error. In addition, one student had incorrect dates used in their calculation of aid earned. Cause Turnover within the student financial aid department led to the input of the seven break days instead of the nine that had been used in prior years, and a new employee also input the incorrect academic calendar for one of the students tested. Effect Of the two students tested that showed an incorrect number of break days, using nine break days only resulted in a changed outcome for one of them. The other had completed 60% of the semester. For the other student, an additional $40 of aid should have been returned. For the student tested that showed use of an incorrect academic calendar, an additional $174 of aid should have been returned. Total estimated questioned costs when comparing the sample against the population are $1,197. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Criteria or specific requirement When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. In order to accurately determine that amount, the institution must use the correct calendar dates related to that recipient’s program of study. Furthermore, scheduled breaks of five or more consecutive days must be excluded from the calculation. A scheduled break is considered all days between the last scheduled day of classes before a scheduled break and the first day classes resume. Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Context For students who utilized the Great Bend Face to Face academic calendar, seven break days were excluded from their calculation of aid earned. However, for both the Fall and Spring breaks, scheduled classes ended on a Friday and did not resume until the second subsequent Monday, which totals to nine break days. Two of the sixteen students tested showed this error. In addition, one student had incorrect dates used in their calculation of aid earned. Cause Turnover within the student financial aid department led to the input of the seven break days instead of the nine that had been used in prior years, and a new employee also input the incorrect academic calendar for one of the students tested. Effect Of the two students tested that showed an incorrect number of break days, using nine break days only resulted in a changed outcome for one of them. The other had completed 60% of the semester. For the other student, an additional $40 of aid should have been returned. For the student tested that showed use of an incorrect academic calendar, an additional $174 of aid should have been returned. Total estimated questioned costs when comparing the sample against the population are $1,197. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Views of responsible officials See Corrective Action Plan.
2023-004 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Criteria or specific requirement Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster files or on the Enrollment Maintenance page of the NSLDS Professional Access website. Condition During testing, we identified that three of the fourteen students tested did not have an enrollment status change reported. Context One student withdrew completely from the Institution after beginning the semester, and they underwent a Return to Title IV calculation. However, the withdrawal status was not reported to NSLDS. The other two students dropped courses during the semester without completely withdrawing, but the change to their enrollment status from full-time to part-time and half-time to less-than-half time was not reported to NSLDS. Cause One of the enrollment reporting errors was caused by human error. The other two were the result of the College’s policies related to reporting students who drop courses after “census” dates within the semester. Effect Enrollment status changes were not reported for all students. Recommendation We recommend that the College review its controls to ensure that accurate enrollment information is reported to NSDLS. Views of responsible officials See Corrective Action Plan.
2023-004 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Criteria or specific requirement Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster files or on the Enrollment Maintenance page of the NSLDS Professional Access website. Condition During testing, we identified that three of the fourteen students tested did not have an enrollment status change reported. Context One student withdrew completely from the Institution after beginning the semester, and they underwent a Return to Title IV calculation. However, the withdrawal status was not reported to NSLDS. The other two students dropped courses during the semester without completely withdrawing, but the change to their enrollment status from full-time to part-time and half-time to less-than-half time was not reported to NSLDS. Cause One of the enrollment reporting errors was caused by human error. The other two were the result of the College’s policies related to reporting students who drop courses after “census” dates within the semester. Effect Enrollment status changes were not reported for all students. Recommendation We recommend that the College review its controls to ensure that accurate enrollment information is reported to NSDLS. Views of responsible officials See Corrective Action Plan.
Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Context Of the 60 participants tested for reporting items within the APR, one had an incorrect first enrollment date, one had an incorrect date of first project service, one had an incorrect college grade level (entry into project), three had an incorrect eligibility status (at time of initial selection), one had an incorrect at risk: low grade point average (at time of initial selection), and two had an incorrect at risk: pre-algebra or algebra course not successfully completed by beginning of 10th grade (at time of initial selection). None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause Attributes were entered incorrectly as a result of human error. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Context Of the 60 participants tested for reporting items within the APR, one had an incorrect first enrollment date, one had an incorrect date of first project service, one had an incorrect college grade level (entry into project), three had an incorrect eligibility status (at time of initial selection), one had an incorrect at risk: low grade point average (at time of initial selection), and two had an incorrect at risk: pre-algebra or algebra course not successfully completed by beginning of 10th grade (at time of initial selection). None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause Attributes were entered incorrectly as a result of human error. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Context Of the 60 participants tested for reporting items within the APR, one had an incorrect first enrollment date, one had an incorrect date of first project service, one had an incorrect college grade level (entry into project), three had an incorrect eligibility status (at time of initial selection), one had an incorrect at risk: low grade point average (at time of initial selection), and two had an incorrect at risk: pre-algebra or algebra course not successfully completed by beginning of 10th grade (at time of initial selection). None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause Attributes were entered incorrectly as a result of human error. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Reporting and Special Tests and Provisions - Verification Criteria or specific requirement When a student is selected for, and completes, the verification process, their verification status code should be accurately reflected within the COD origination records. Condition During testing, we identified that five students of the 40 tested showed a status code within COD origination records that indicated that they had been selected for, and undergone, the verification process. However, upon review of their files, verification was not completed. Context For three of the students, they had an action related to their file that needed to be processed within the institution’s verification software. Upon completion of the action, the software automatically indicates that these students were “verified” and populates the “V” status. However, this is actually a file review situation. The process should end with staff removal of the verification status and appropriate update of the verification code. For two of the students, the staff member working on their file accidentally opened the 2022-2023 ISIR when they intended to work on a review of the 2023-2024 ISIR. The staff member recognized their error, but they did not get all fields corrected. Cause Turnover within the student financial aid department led to new employees that were unaware of the need to update the verification status code after a file review. That turnover was also responsible for employees not knowing what fields must be corrected when they mistakenly work on a student’s verification from the wrong fiscal year. Effect Students who had not undergone the verification process were reported to COD as having done so. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Reporting and Special Tests and Provisions - Verification Criteria or specific requirement When a student is selected for, and completes, the verification process, their verification status code should be accurately reflected within the COD origination records. Condition During testing, we identified that five students of the 40 tested showed a status code within COD origination records that indicated that they had been selected for, and undergone, the verification process. However, upon review of their files, verification was not completed. Context For three of the students, they had an action related to their file that needed to be processed within the institution’s verification software. Upon completion of the action, the software automatically indicates that these students were “verified” and populates the “V” status. However, this is actually a file review situation. The process should end with staff removal of the verification status and appropriate update of the verification code. For two of the students, the staff member working on their file accidentally opened the 2022-2023 ISIR when they intended to work on a review of the 2023-2024 ISIR. The staff member recognized their error, but they did not get all fields corrected. Cause Turnover within the student financial aid department led to new employees that were unaware of the need to update the verification status code after a file review. That turnover was also responsible for employees not knowing what fields must be corrected when they mistakenly work on a student’s verification from the wrong fiscal year. Effect Students who had not undergone the verification process were reported to COD as having done so. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Criteria or specific requirement When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. In order to accurately determine that amount, the institution must use the correct calendar dates related to that recipient’s program of study. Furthermore, scheduled breaks of five or more consecutive days must be excluded from the calculation. A scheduled break is considered all days between the last scheduled day of classes before a scheduled break and the first day classes resume. Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Context For students who utilized the Great Bend Face to Face academic calendar, seven break days were excluded from their calculation of aid earned. However, for both the Fall and Spring breaks, scheduled classes ended on a Friday and did not resume until the second subsequent Monday, which totals to nine break days. Two of the sixteen students tested showed this error. In addition, one student had incorrect dates used in their calculation of aid earned. Cause Turnover within the student financial aid department led to the input of the seven break days instead of the nine that had been used in prior years, and a new employee also input the incorrect academic calendar for one of the students tested. Effect Of the two students tested that showed an incorrect number of break days, using nine break days only resulted in a changed outcome for one of them. The other had completed 60% of the semester. For the other student, an additional $40 of aid should have been returned. For the student tested that showed use of an incorrect academic calendar, an additional $174 of aid should have been returned. Total estimated questioned costs when comparing the sample against the population are $1,197. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Criteria or specific requirement When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. In order to accurately determine that amount, the institution must use the correct calendar dates related to that recipient’s program of study. Furthermore, scheduled breaks of five or more consecutive days must be excluded from the calculation. A scheduled break is considered all days between the last scheduled day of classes before a scheduled break and the first day classes resume. Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Context For students who utilized the Great Bend Face to Face academic calendar, seven break days were excluded from their calculation of aid earned. However, for both the Fall and Spring breaks, scheduled classes ended on a Friday and did not resume until the second subsequent Monday, which totals to nine break days. Two of the sixteen students tested showed this error. In addition, one student had incorrect dates used in their calculation of aid earned. Cause Turnover within the student financial aid department led to the input of the seven break days instead of the nine that had been used in prior years, and a new employee also input the incorrect academic calendar for one of the students tested. Effect Of the two students tested that showed an incorrect number of break days, using nine break days only resulted in a changed outcome for one of them. The other had completed 60% of the semester. For the other student, an additional $40 of aid should have been returned. For the student tested that showed use of an incorrect academic calendar, an additional $174 of aid should have been returned. Total estimated questioned costs when comparing the sample against the population are $1,197. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Views of responsible officials See Corrective Action Plan.
Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Criteria or specific requirement When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. In order to accurately determine that amount, the institution must use the correct calendar dates related to that recipient’s program of study. Furthermore, scheduled breaks of five or more consecutive days must be excluded from the calculation. A scheduled break is considered all days between the last scheduled day of classes before a scheduled break and the first day classes resume. Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Context For students who utilized the Great Bend Face to Face academic calendar, seven break days were excluded from their calculation of aid earned. However, for both the Fall and Spring breaks, scheduled classes ended on a Friday and did not resume until the second subsequent Monday, which totals to nine break days. Two of the sixteen students tested showed this error. In addition, one student had incorrect dates used in their calculation of aid earned. Cause Turnover within the student financial aid department led to the input of the seven break days instead of the nine that had been used in prior years, and a new employee also input the incorrect academic calendar for one of the students tested. Effect Of the two students tested that showed an incorrect number of break days, using nine break days only resulted in a changed outcome for one of them. The other had completed 60% of the semester. For the other student, an additional $40 of aid should have been returned. For the student tested that showed use of an incorrect academic calendar, an additional $174 of aid should have been returned. Total estimated questioned costs when comparing the sample against the population are $1,197. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Views of responsible officials See Corrective Action Plan.
2023-004 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Criteria or specific requirement Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster files or on the Enrollment Maintenance page of the NSLDS Professional Access website. Condition During testing, we identified that three of the fourteen students tested did not have an enrollment status change reported. Context One student withdrew completely from the Institution after beginning the semester, and they underwent a Return to Title IV calculation. However, the withdrawal status was not reported to NSLDS. The other two students dropped courses during the semester without completely withdrawing, but the change to their enrollment status from full-time to part-time and half-time to less-than-half time was not reported to NSLDS. Cause One of the enrollment reporting errors was caused by human error. The other two were the result of the College’s policies related to reporting students who drop courses after “census” dates within the semester. Effect Enrollment status changes were not reported for all students. Recommendation We recommend that the College review its controls to ensure that accurate enrollment information is reported to NSDLS. Views of responsible officials See Corrective Action Plan.
2023-004 Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Criteria or specific requirement Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster files or on the Enrollment Maintenance page of the NSLDS Professional Access website. Condition During testing, we identified that three of the fourteen students tested did not have an enrollment status change reported. Context One student withdrew completely from the Institution after beginning the semester, and they underwent a Return to Title IV calculation. However, the withdrawal status was not reported to NSLDS. The other two students dropped courses during the semester without completely withdrawing, but the change to their enrollment status from full-time to part-time and half-time to less-than-half time was not reported to NSLDS. Cause One of the enrollment reporting errors was caused by human error. The other two were the result of the College’s policies related to reporting students who drop courses after “census” dates within the semester. Effect Enrollment status changes were not reported for all students. Recommendation We recommend that the College review its controls to ensure that accurate enrollment information is reported to NSDLS. Views of responsible officials See Corrective Action Plan.